What is the Utah Educational Savings Plan (UESP) Addback?

What is the Utah Educational Savings Plan (UESP) Addback?
If an amount is withdrawn from a Utah Educational Savings Plan (UESP) 529 account by the taxpayer, but it is not spent on qualified higher education costs or meets an exception in the Utah tax code, the withdrawn amount must be added back to income if the amount withdrawn was deducted or was used in calculating the UESP credit on your Utah return in 2014 or on a previously filed return. A UESP account holder should receive Form TC-675H, Statement of Contributions and Disbursements for the Utah Educational Savings Plan, from UESP. Keep this form with your records. If you have any questions about UESP, call 801-321-7188 or 1-800-418-2551, or visit the UESP website.